2010 (1) TMI 487

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..... ding at the customer's site. Revenue denied credit on the ground that assessee had failed to satisfy conditions stipulated in Circular No. 97/8/2007-ST, dated 23.08.2007. However, it was found that freight charges as well as loading and unloading charges were included in assessable value of goods and duty of excise was paid accordingly. And that sale was completed only upon delivery of goods at bu .....

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..... n the said activities of loading and unloading of goods and they were paying service tax accordingly. These payments of service tax were accepted by the department and there is no dispute whatsoever between the department and the said agency. The dispute in the present case is whether the above activity of loading and unloading of excisable goods would fall within the ambit of the definition of "i .....

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..... the circular. 2. After considering the submissions, I find that the appellant has made out a prima facie case against the denial of CENVAT credit on the aforesaid activities. It is not in dispute that the loading/unloading agency paid service tax on the said service rendered to the appellant. The question is whether the said service would qualify to be 'input service' under rule 2(l) ibid. Any .....

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..... stomer's premises. The revenue has no case that there was any difference of rights and liabilities between the contract of transportation and the separate contract of loading/unloading. If that be the case, the activities of loading and unloading in question would also qualify to be 'input service' under rule 2(l) and the appellant would be entitled to take CENVAT credit thereon. According to the .....

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..... ds and duty of excise was paid accordingly. It would appear, therefore, that the sale was completed only upon delivery of the goods at the buyer's premises. This is because the price of the goods collected by the appellant from the buyer included all the above expenses. Apparently, the conditions stipulated in the Board's circular were fulfilled by the appellant. 3. In the above view of the matt .....

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